Paraísos fiscales, riqueza offshore y evasión fiscal. Una estimación para España (1980-2013)

La problemática de los paraísos fiscales es un fenómeno cada vez más relevante en el funcionamiento de la economía mundial y está estrechamente relacionado con las crisis financieras y el aumento de la desigualdad. No obstante, existe escasa literatura que cuantifique el problema. El propósito de este trabajo es el de elaborar una propuesta metodológica que sirva de base para la ampliación del estudio de este tema, tan poco estudiado y del que aún se desconoce demasiado, pese a su importancia y presencia en la actualidad. Para ello se recopila la terminología empleada en la literatura relacionada con los paraísos fiscales y la riqueza offshore así como la metodología empleada en algunas estimaciones que cuantifican el problema. A partir de dicha recopilación se propone una estimación para España en el periodo 1980-2013, de la riqueza radicada en paraísos fiscales (offshore) y su repercusión sobre los ingresos fiscales del país, empleada por Zucman para el caso de Francia. Los resultados arrojan un incremento de la riqueza offshore durante todo el periodo y una pérdida de ingresos tributarios acumulados para el país de 116.000 millones de euros

Novel Double Lumen Catheter for Drug Delivery at the Skin- Catheter Interface

This paper shows the technical feasibility of using a modified double lumen catheter for the delivery of fluids at the skin-catheter interface in an in vivo rabbit model. The modified catheter permits the extrusion of suspensions at the site of contact between the skin and the modified catheter (exit site). The modification consisted in the addition of a second lumen, exterior to the original one of the catheter and of shorter length, ending in an extrusion port placed sub dermally. An external fluid pump was attached to the catheter and the whole system was tested in vitro in human skin, in a cadaver model and in an in vivo rabbit model. Experiments were performed by delivering solutions of methylene blue in a controlled manner to the subcutaneous area to analyze the skin response to the process. Results indicate that this technique of pumping the material is effective in producing observable epithelial changes in the short term. The modification of the catheter addresses catheter exit site lack of integration of skin and works as a model that can be implemented in a number of percutaneous devices for long-term implantation.Medical Innovation Center of the University of MichiganPeer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/79405/1/peramo-catheter.pd

Diseño y desarrollo de un sistema de detección automática de Glaucoma a partir de la segmentación y el estudio de las capas de la retina en imágenes OCT circumpapilares

[ES] El Glaucoma es una patología crónica que conlleva la muerte precoz de las células ganglionares de la retina, lo cual provoca un daño progresivo e irreversible del nervio óptico. Hoy en día, no existe una cura definitiva, ya que no es posible regenerar el nervio óptico para recuperar la visión perdida. No obstante, es de vital importancia un diagnóstico precoz que permita controlar la enfermedad en fases tempranas, con el fin de evitar la pérdida de funcionalidad y la reducción del campo visual de los pacientes. Actualmente, la detección temprana del Glaucoma se lleva a cabo mediante campañas de cribado que permiten identificar los primeros signos que evidencian la patología. Este proceso supone una gran carga de trabajo para los especialistas oftalmológicos, ya que, a la búsqueda de patrones anómalos en la retina, se suma el incremento de la población en riesgo, lo cual también conlleva grandes costes económicos. Por este motivo, se hace evidente la necesidad de desarrollar sistemas de cribado capaces de identificar automáticamente el Glaucoma en etapas iniciales de la enfermedad. Por tanto, el principal objetivo de este Trabajo Fin de Grado reside en el diseño y desarrollo de un sistema de ayuda al diagnóstico que permita detectar de forma automática la enfermedad del Glaucoma. Para ello, se pretende crear modelos predictivos a partir de imágenes circumpapilares obtenidas mediante Tomografía por Coherencia Óptica (OCT). Para llevar a cabo el desarrollo de esos modelos de predicción, en primer lugar, se propone realizar una segmentación de las diferentes capas de la retina para, posteriormente, medir automáticamente los espesores de las mismas. De esta forma, teniendo en cuenta dicha variable clínica, junto con otras demográficas como el sexo, la edad, etc. Se pretende discernir automáticamente entre imágenes de retinas sanas y patológicas. Además, también se propone como objetivo analizar cuáles son las capas de la retina, y los espesores de las mismas, que tienen una mayor significancia a la hora de discriminar entre pacientes sanos y pacientes con Glaucoma[EN] Glaucoma represents one of the pathologies that produce the greatest loss of vision and even blindness among the population. One of the limitations of this disease in clinical practice is the early detection and diagnosis before reaching advanced stages and great loss of the visual field. In this sense, this TFG aims to address the development of an automatic classification system, based on Optical Coherence Tomography images focused on the optic nerve (circumpapillary), capable of discriminating between healthy and glaucomatous subjects. These computer aid-systems make it possible to reduce the level of subjectivity among ophthalmologists when diagnosing a possible case of glaucoma, as well as detecting the disease at an early stage. Artificial intelligence techniques based on machine learning are used to create models. First of all, it has been carried out a thickness and texture characteristics extraction from the RNFL layer of the retina, which is showed in these images. The extracted characteristics are subjected to a deep statistical analysis in order to select those that are really relevant for this study. From the 376 available samples (199 from healthy subjects and 177 from patients), a data partitioning strategy is carried out to guarantee the robustness and reliability of the models; and later, the problem of classification is addressed with the implementation of non-linear classifiers (Support Vector Machine, Multilayer Perceptron and K-Nearest Neighbor). Finally, the results obtained from these models are compared with those from the literature in order to provide new information and observe possible improvements or discover new lines of research.[CA] El glaucoma representa una de les patologies que produeix major pèrdua de visió i, fins i tot, ceguera a la població. Una de les limitacions que presenta aquesta malaltia en la pràctica clínica és la detecció i el diagnòstic previ abans d’arribar a estadis avançats i produir una gran pèrdua del camp visual. En aquest sentit, el present TFG pretén abordar el desenvolupament d’un sistema de classificació automàtic, a partir d’imatges de Tomografia per Coherència Óptica centrades en el nervi òptic (circumpapilares), capaç de discriminar entre subjectes sans i glaucomatosos. Aquests sistemes d’ajuda al diagnòstic permeten reduir el nivell de subjectivitat entre els metges especialistes en oftalmologia a l’hora de diagnosticar un possible cas de glaucoma, de manera que es detecta una malaltia de forma temporal. Per a la creació de models, es pot recuperar tècniques d’intel·ligència artificial basades en machine learning.. En primer lloc, es du a terme una extracció de característiques de gruix i textures de la capa RNFL de la retina de les imatges, així com de característiques demogràfiques. Les característiques extretes se sotmeten a una profunda anàlisi estadística per a seleccionar aquelles que realment són rellevants per a l'estudi. A partir de les 376 mostres disponibles (199 de subjectes sans i 177 de malalts), es realitzarà una estratègia de partició de les dades per garantir la robustesa i la fiabilitat dels models; i posteriorment, s’abordarà el problema de classificació amb la implementació de classificadors no lineals (Support Vector Machine, Perceptró Multicapa i K-Nearest-Neighbor). Finalment, els resultats obtinguts a partir d'estos models es comparen amb els de la literatura a fi d'aportar nova informació i observar possibles millores o descobrir noves línies d'investigació.Moreno Peramo, S. (2019). Diseño y desarrollo de un sistema de detección automática de Glaucoma a partir de la segmentación y el estudio de las capas de la retina en imágenes OCT circumpapilares. http://hdl.handle.net/10251/12660

Characterization of a unique technique for culturing primary adult human epithelial progenitor/“stem cells”

Abstract Background Primary keratinocytes derived from epidermis, oral mucosa, and urothelium are used in construction of cell based wound healing devices and in regenerative medicine. This study presents in vitro technology that rapidly expands keratinocytes in culture by growing monolayers under large volumes of serum-free, essential fatty acid free, low calcium medium that is replaced every 24 hrs. Methods Primary cell cultures were produced from epidermal skin, oral mucosa and ureter by trypsinization of tissue. Cells were grown using Epilife medium with growth factors under high medium volumes. Once densely confluent, the keratinocyte monolayer produced cells in suspension in the overlying medium that can be harvested every 24 hrs. over a 7–10 day period. The cell suspension (approximately 8 X 105 cells/ml) is poured into a new flask to form another confluent monolayer over 2–4 days. This new culture, in turn produced additional cell suspensions that when serially passed expand the cell strain over 2–3 months, without the use of enzymes to split the cultures. The cell suspension, called epithelial Pop Up Keratinocytes (ePUKs) were analyzed for culture expansion, cell size and glucose utilization, attachment to carrier beads, micro-spheroid formation, induction of keratinocyte differentiation, and characterized by immunohistochemistry. Results The ePUKs expanded greatly in culture, attached to carrier beads, did not form micro-spheroids, used approximately 50% of medium glucose over 24 hrs., contained a greater portion of smaller diameter cells (8–10 microns), reverted to classical appearing cultures when returned to routine feeding schedules (48 hrs. and 15 ml/T-75 flask) and can be differentiated by either adding 1.2 mM medium calcium, or essential fatty acids. The ePUK cells are identified as cycling (Ki67 expressing) basal cells (p63, K14 expressing). Conclusions Using this primary culture technique, large quantities of epithelial cells can be generated without the use of the enzyme trypsin to split the cultures. The cells are small in diameter and have basal cell progenitor/”stem” (P/SC) cell characteristics induced by daily feeding with larger than normal medium volumes. The ePUK epithelial cells have the potential to be used in regenerative medicine and for basic studies of epithelia P/SC phenotype.http://deepblue.lib.umich.edu/bitstream/2027.42/112344/1/12895_2011_Article_127.pd

Continuous Delivery of Biomaterials to the Skin–Percutaneous Device Interface Using a Fluid Pump

We have developed an in vitro culture system composed of organotypic human skin explants interfaced with titanium rods attached to a fluid pump. This device was designed to mimic the process of natural mucosa delivery at the point where a rigid, permanent object penetrates living skin. Full thickness human breast skin explants discarded from surgeries were cultured at different time points at the air-liquid interface. The skin specimens were punctured to fit at the bottom of hollow cylindrical titanium rods. Sodium lauryl sulfate (SLS) was delivered continuously to the specimens through the rods by using an attached fluid pump. Histological analysis of the skin explants as well as no-pump controls was then performed. Our results show substantial differences between controls, where no material was pumped at the interface of rod–skin, and specimens treated with SLS, indicating that the technique of pumping the material is effective in producing observable epithelial changes. These results suggest that an adaptation of this type of device may be useful for the treatment of complications arising from the contact between tissues and percutaneous devices in vivo.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/78629/1/j.1525-1594.2009.00931.x.pd

In Situ Polymerization of a Conductive Polymer in Acellular Muscle Tissue Constructs

We present a method to chemically deposit a conductive polymer, poly(3,4-ethylenedioxythiophene) (PEDOT), on acellularized muscle tissue constructs. Morphology and structure of the deposition was characterized using optical and scanning electron microscopies (SEM). The micrographs showed elongated, smooth, tubular PEDOT structures completely penetrating and surrounding the tissue fibers. The chemical polymerization was performed using iron chloride, a mild oxidizer. Remaining iron and chlorine in the tissue constructs were reduced to acceptable metabolic levels, while preserving the structural integrity of the tissue. We expect that these acellular, polymerized tissue implants will remain essentially unmodified in cellular environments in vitro and in vivo because of the chemical and thermal stability of the PEDOT polymer depositions. Our results indicate that in situ polymerization occurs throughout the tissue, converting it into an extensive acellular, non-antigenic substrate of interest for in vivo experiments related to nerve repair and bioartificial prosthesis. We expect these conducting polymer scaffolds to be useful for direct integration with electronically and ionically active tissues.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/63276/1/tea.2007.0123.pd

Tissue Engineering of Lips and Muco-Cutaneous Junctions: In Vitro Development of Tissue Engineered Constructs of Oral Mucosa and Skin for Lip Reconstruction

We report for the first time the fabrication of a three-dimensional tissue structure containing, in a continuous layer, the morphological features of a lip: epidermal skin, vermillion, and oral mucosa. This tissue engineered muco-cutaneous (M/C) equivalent was manufactured using human oral and skin keratinocytes grown on an acellular, nonimmunogenic dermal equivalent (AlloDerm-) to produce a tissue equivalent with similar anatomic and handling properties as native human lips. Confirmation of the structural composition of the construct was performed using routine histology and immunohistochemistry by identification of epithelial markers that are differentially expressed in separate anatomic areas of the lips. These full-thickness human lip skin equivalents can be used in surgical lip reconstruction in individuals suffering from lip loss from cancer, congenital deformations, and injuries after accidents. We propose this technique can be used as a general basis for tissue engineering of M/C junctions in other parts of the body, such as anus and vagina.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/90465/1/ten-2Etec-2E2011-2E0406.pd

Introducing the first whole genomes of nationals from the United Arab Emirates

Whole Genome Sequencing (WGS) provides an in depth description of genome variation. In the era of large-scale population genome projects, the assembly of ethnic-specific genomes combined with mapping human reference genomes of underrepresented populations has improved the understanding of human diversity and disease associations. In this study, for the first time, whole genome sequences of two nationals of the United Arab Emirates (UAE) at \u3e27X coverage are reported. The two Emirati individuals were predominantly of Central/South Asian ancestry. An in-house customized pipeline using BWA, Picard followed by the GATK tools to map the raw data from whole genome sequences of both individuals was used. A total of 3,994,521 variants (3,350,574 Single Nucleotide Polymorphisms (SNPs) and 643,947 indels) were identified for the first individual, the UAE S001 sample. A similar number of variants, 4,031,580 (3,373,501 SNPs and 658,079 indels), were identified for UAE S002. Variants that are associated with diabetes, hypertension, increased cholesterol levels, and obesity were also identified in these individuals. These Whole Genome Sequences has provided a starting point for constructing a UAE reference panel which will lead to improvements in the delivery of precision medicine, quality of life for affected individuals and a reduction in healthcare costs. The information compiled will likely lead to the identification of target genes that could potentially lead to the development of novel therapeutic modalities

EFECTOS MEDIOAMBIENTALES E IMPACTO DE LA ACTIVIDAD MINERO-METALÚRGICA EN LA PREHISTORIA DE LA PENÍNSULA IBÉRICA: APORTACIONES Y NUEVOS DATOS DESDE EL ÁMBITO DEL UNIVERSO EMPÍRICO PORTUGUÉS

The  archaeological  research  undertaken  during  recent  years  in  the  Iberian  Pyrite  Belt  has revealed the contours of an economy technologically and socially specialized in copper mining and  metallurgy that had developed during the III millennium B.C.E. Its magnitude and reach has been determined through direct and indirect markers that reveal a gradual process of strong deforestation that caused soil erosion and an increase of heavy metal contamination in the river basins (Guadalquivir, Tinto, Odiel, Guadiana) and thus by extension into the Gulf of Cádiz. This work completes the analysis of the impact of metallurgical activity in prehistoric chronologies by presenting new data and study cases (South of Portugal and Guadiana  river  basin),  def ining  the  scale,  intensity  and  diachrony  of the  process.La  investigación arqueológica desarrollada en  los últimos años en  el  entorno de la Faja Pirítica Ibérica ha dibujado el perfil de una economía tecnológica y socialmente especializada en la minería y metalurgia del cobre durante el III milenio Anterior a Nuestra Era. Su magnitud y extensión  han sido determinadas mediante indicadores directos e indirectos de su ejecución que revelaron un proceso de deforestación gradual causante de la erosión de los suelos y el incremento de la  contaminación por metales pesados en las cuencas hidrográf icas de los ríos Guadalquivir, Tinto, Odiel, Guadiana y, por extensión, en el Golfo de Cádiz. Este trabajo completa el análisis sobre el impacto de la actividad metalúrgica en cronologías prehistóricas mediante la presentación de nuevos  datos y casos de estudio (Algarve portugués y cuenca del río Guadiana) que permiten def inir la escala,  intensidad y diacronía  de su proceso. &nbsp